Rapporteur resumes quality vote and text analysis is postponed for negotiation

Deputy Beto Pereira (PSDB-MS) presented this Monday (3) the report for the bill that amends decisions of the Administrative Council of Tax Appeals (Carf), the Federal Revenue court. Pereira, rapporteur for the proposal sent by the government, proposed conditions for resuming the casting vote.

The text was scheduled to be voted on tonight. However, the rapporteur must still negotiate points of the substitute with the benches. The mayor, Arthur Lira (PP-AL), did not set a date, but reinforced that the project will be voted on later this week. The expectation is that the proposal will be analyzed this Tuesday (4) by the deputies.

“Carf is already under discussion. We just need to have time, don’t vote today [dia 3] because it has not yet been discussed with all the benches, but we have sessions scheduled until Friday. From today until Friday, I hope to be successful in all matters”, said Lira.

Restoration of the casting vote

Pereira proposed resuming the government’s casting vote when there is a tie in Carf’s decisions. Since 2020, the draw benefits the taxpayer. If the text is approved as it stands, this mechanism, which favors the government in the event of a tiebreaker, will be in effect again, but with incentive conditions for the taxpayer.

The rapporteur stated that only 5% of Carf’s decisions took place in recent years through the casting vote and, therefore, there is no way to assess the financial impacts of the change, informed Agência Câmara. The government estimates BRL 59 billion in losses for the public coffers with the reversal of Revenue decisions based on the vote in favor of the taxpayer.

By accepting the return of the casting vote, the rapporteur accepted an agreement reached between the Minister of Finance, Fernando Haddad, and the Brazilian Bar Association (OAB). According to the text, the companies defeated during the tiebreaker for the casting vote will be exempt from the fine, paying only the principal debt – which can be paid in 12 installments – and interest.

“When CARF reaches a tie, it will have a pro-Tax decision, but giving the taxpayer advantages in negotiating its debt: reduction of interest and fines, and the right to installments”, said Pereira. If the company manages to pay the debt within 90 days, it will also not have to pay the interest. However, if the taxpayer prefers to take the case to court, the collection of the fine and interest will resume.

Spontaneous regularization

Another suggestion by the rapporteur is the possibility of spontaneous settlement of tax irregularities. “The taxpayer takes the debt not assessed by the Revenue to the Revenue and gains the possibility of installments”, he said. He pointed out that this spontaneous complaint cannot be considered a new Refis, as it deals with irregularities that were not even reported by the Revenue.

Limit of 60 minimum wages

Beto Pereira did not accept the government’s proposal to increase the limit for access to CARF to processes worth more than one thousand minimum wages (about R$ 1.3 million). The rapporteur decided to maintain the current rule of 60 minimum wages (about BRL 79,000). He considered the “very big step” to go from 60 minimum wages to 1,000.

Negotiation

The project rapporteur reinforced that the text will still be modified until the vote in plenary. “We do not treat this bill as a measure with financial impact. We are treating the measure as a necessary state policy so that there is a balance in the decisions between the tax authorities and the taxpayer”, he stated.

“Carf is a complex topic, full of particularities. The report brings many innovations and will enable a good debate. I am open to suggestions, and there will be an evolution in the formatting of the text in Plenary”, added Pereira.